an BALLYLOUGHAN CON REGATION OF ThE pRES8￿ER[AN CHURCH IN IRELAND INDEPENDENT AUDITOR'S REPORT TO THE TRusfEES OF BALLYLOUGHAN CONGREGATION OF THE pREsB￿ERIAN CHURCH IN IRELAND Opinlon We have audlted the financial ststements of Ballyloughan Congregation of the Presbyterian Church in Ireland (the 'chariVI for the year ended 31 December 2025, which comprise the statement of financFal attivities, statement of financial tx)sition, statement of cash flows and notes to the financial statements induding a summary of significant accounting policie5. The financial reportlng framework that has been applied In their presentation Is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of I￿land (United Kingdom Generally AC￿pted Accountlng Prattl￿). In our opinion the financial statements give a true and fair view of the state of the charity's affairs as at 31 December 2025 and of its incoming resour￿5 and application of resources for the year then ended, have been properly prepared in accordance with United Kingdom Generally Accepted Accounung Practice have been prepa￿d in accordance with the requirements of the Charitie5 Act (Northern Ireland) 2022. Basis for oplnlon We condurted our audit in accordance with International Standards on ALyJiting (UK) (ISAS (UK)) and applicable law. Our responsibilities under those standards are further described In the Auditor's responsibilities for the audit of the financial statements section of our retx)rt. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRCS Ethical Stsndard, ènd we have fulfilled our other ethical responsibilities in accordarKe with these requirements. We believe that the audit evidence we have obtained is sufficlent and appropriate to provide a b3si5 for our opinion. Conclusions relating to going concern In auditing the finanaal statements, we have concluded that the trustee5' use of the going concern ba515 of accounting in the preparation of the financial ststements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collettively, that may cast significant doubt about the charity's ability to continue to continue as a going concern for a period of at least twelve months from the date when the financial statements are authorised for issue. Other information The other infomiation comprises the infomiatlon Included in the annual rerK)rt, other than the financial statements and our auditor's retx)rt thereon. The trustees are responsible for the other information. Our opinion on the financial ststemer)ts does not cover the other infomiation and, except to the extent otherwise explicitly stated in our report, we do not expre55 any form of assurance conclusion thereon. an BALLYL GREGATION OF RELA INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF BALLYLOUGHAN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Other information (cont'd) In connection with our audit of the financial statements, our ￿Sponsibl1)ty is to read the other Infomiation and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwlse appears to be materially misstated. If we identify such material inconsi5tencie5 or appa￿nt material misstatements, we are required to determine whether there is a material misstatement In the financial statements or a material misstatement of the other information. If, based on the work we have performed, we corsclude that there is a material misstatemenl of this other information, we are required to report that fact. We have nothlng to report in this regard. Matters on which we are required to report by exception In the light of our knowledge and understsnding of the charlty and its environment obtained In the course of the audit, we have not Identified material misstatements in the Trustees, Report, We have nothing to report in respect of the following matters in relation to which the Charities Att (Northern Ireland) 2022 requires us to report to you if, in our opinion: the information given in the tru5tees' ￿port Is inconsistent in ary materkl re¥tt with the finandal statements; or adequate accounting records have not been kept. or the financial statements are not in agreement with the accountlng records and returns; or we have not recelved all the infom)ation and explanations we require for our audit. Responsibilities of trustees As explained more fully in the Trustees, Responsiblllties Ststemen¢ the trustee5 are responsible for the preparation of the rinanaal statements and for being satlsfied that they give a true and fair view, and for such internal control as the trustees determine is N￿ssary to enable the preparatTon of financial statements that are free from material mis5tatemenL whether due to fraud or error. In preparing the finanaal statements, the trustees are responsible for assessing the charity's ablllty to continue as a going concern, di5closingi as applicable. matters related to going concern and using the going con￿rn basis of accounting unle55 the trustees either intend to liquldate the charity or to ￿se operations, or have no realistic alternative but to do so. Auditors. responsibilities for the audit of the financial #atements Our objectives are to obtaln reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditorfs report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordan￿ with ISAS (UK) will always detect a material misstatement when it exists, Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to Influentr the economic declsions of users tsken on the basis of these financial statements. Presbyter an LO GHAN CONGREGATI F THE PRESB￿ERIAN CHURCH IN IRELAND NDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF BALLYLOUGHAN CONGREGATION OF THE pREsB￿ERIAN CHURCH IN IRELAND Auditors, responsibillties for the audit of the finanaal statements (cont'd) Irregularities, including fraud, are instarKes of non-compl[an￿ wlth laws and regulations. We design procedures in line with our responsibilities outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularitles, includlng fraud, is detalled below: we identified the laws and ￿gUlationS applicable to the charity through discussion with the trustees, and from our own knowledge and experien￿ of the charitable sector. We focused on spedfic laws and regulation5 which we considered may have a dirett material effect on the financial statements or the operations of the charity, including the Charities Att and related legSslatlon whlle also giving consideration to data protectlon regulations and the safeguarding of charitable funds; the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-complian￿ with applicable laws and regulations and the team remained alert to instances of non-compliance throughout the audit; we a55essed the susceptibility of the charivs finanaal statements to material misststement, Induding obtaining an understanding of how fraud fflight occur by making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suskEcted and alleged fraud; and considering the internal controls in place to mitigate risks of fraud and non-complian￿ with laws and regulations. to addres5 the risk of fraud through management blas and override of controls we performed analytical procedures to identify any unusual or unexpected relati)nships evaluated the rationale behind any slgnificant or unusual transactions in response to the rlsk of irregularities and non